city of rio vista final budget for the fiscal years july ... · municipal airport beach drive sewer...

Approved June 16, 2015 By Resolution 2015-054

CITY OF RIO VISTA

FINAL BUDGET FOR

THE FISCAL YEARS

JULY 2015 - JUNE 2016

AND

JULY 2016 - JUNE 2017

Col. A Col. B Col. A - Col. B

Fund

Operating

Revenue

Operating

Expense

Operating

Variance

FUND 10 GENERAL FUND 5,439,000 5,308,900 130,100 **

City Council 81,800

City Manager 115,500

City Administration 210,500

City Clerk 126,000

City Treasurer 2,400

Finance 232,700

Information Technology 135,200

Building 183,100

Planning 236,000

Planning Application 2,000

Code Enforcement 46,200

Developers-Liberty Project 5,000

Economic Development 39,900

City hall building/grounds 50,400

Swimming Pool 87,100

Youth Center 16,600

Corporation Yard 100,700

Senior Center 19,400

Parks 146,200

Streets 110,200

Public Works Admin 67,500

Developers-Gibbs Ranch 1,000

Library 10,200

Fire 1,278,000

Police 1,962,300

Recreation Admin 42,000

Senior Programming 1,000

FUND 12 VEHICLE REPLACEMENT FUND 147,500 100,000 47,500

FUND 17 LAW ENFORCEMENT GRANT 100,400 146,400 (46,000) *

FUND 18 ASSET FORFEITURE - 20,000 (20,000) *

FUND 19 ATOD GRANT 50,000 50,000 -

FUND 22 GENERAL PLAN 12,900 31,000 (18,100) *

FUND 23 REDEVELOPMENT - 48,100 (48,100) *

FUND 24 REDEVELOPMENT LOW/MOD - - -

FUND 25 GAS TAX 191,900 290,400 (98,500) *

FUND 31 DEVELOPERS REVOLVING FUND 17,300 22,000 (4,700) *

FUND 32 TRANSIT 676,000 676,000 -

FUND 33 COMMERCIAL REHABILITATION LOAN FUND 1,100 - 1,100

FUND 34 CDBG HOUSING REHABILIATION 300 - 300

FUND 36 CDBG GRANTS - - -

FUND 37 FEMA - SAFER GRANT 360,900 360,900 -

FUND 38 PERSONAL SERVICE DISTRICT FUND - FIRE 388,600 159,800 228,800 ***

FUND 39 PERSONAL SERVICE DISTRICT FUND - POLICE 138,600 458,900 (320,300) ***

FUND 40 FIREHOUSE BONDS 35,100 30,500 4,600

FUND 41 COMMUNITY FACILITIES DISTRICT 2006-1 1,037,700 1,026,800 10,900

FUND 42 RIVERVIEW POINT ASSESSMENT DISTRICT 149,700 145,800 3,900

FUND 43 RIVERVIEW POINT BOND RESERVE 200 - 200

FUND 45 SUMMERSET IMPROVEMENT 500 - 500

FUND 46 SUMMERSET ASSESSMENT DISTRICT - - -

FUND 47 SUMMERSET LANDSCAPE & LIGHTING DISTRICT - - -

FUND 48 SUMMSET BOND RESERVE - - -


FUND 50 STORM DRAIN 32,700 107,000 (74,300) *

FUND 51 GRANTS/PROJECTS 1,631,500 1,540,600 90,900

FUND 52 TRANSIENT OCCUPANCY TAX 28,500 28,500 -

FUND 53 ROADWAY IMPACT 160,300 325,000 (164,700) *

FUND 54 PARKS AND RECREATION 125,370 207,000 (81,630) *

FUND 56 MUNICIPAL IMPROVEMENT 400,100 137,700 262,400

FUND 60 HAZARDOUS WASTE 104,600 63,300 41,300

FUND 65 LANDFILL CLOSURE 187,500 186,300 1,200

FUND 75 BUSINESS PARK 105,800 105,800 -

FUND 76 ARMY BASE 31,200 47,600 (16,400)

FUND 80 WATER SYSTEM 2,775,550 2,757,800 17,750 ****

FUND 81 WATER CONSTRUCTION 1,650 - 1,650

FUND 82 WATER FIXED ASSETS 500 - 500

FUND 84 AIRPORT 405,800 371,000 34,800

FUND 85 BEACH FACILITY 2,853,600 3,876,000 (1,022,400)

*

****

FUND 86 NW FACILITY 1,607,800 1,691,100 (83,300)

*

****

FUND 87 SEWER FIXED ASSET 600 - 600

FUND 88 SEWER SYSTEM - - -

FUND 89 SEWER CONSTRUCTION - - -

FUND 91 STREET PROJECTS - - -

14,909,970 16,146,900 (1,236,930)

GRAND TOTAL FOR ALL FUNDS 20,348,970 21,455,800 (1,106,830)

*

**

***

****

City of Rio Vista

Fund Budget Summary

FY 2015-16

FY 2015-16

Fund Balance is sufficient to cover the Expenditures over revenues

Includes one-time revenues of $300,000 due to sale of cell tower leases and one-time final Triple Flip sales tax payment

of $43,400.

Includes one-time transfer of fund balance of approximately $250,000 from Fund 39 to Fund 38 to separate police and

fire funds.

Budget includes operating expenses and capital projects

of 18

City of Rio Vista Fiscal Year 2015-16

Fund No.: 002, 10 10

32, 75, 80, 81,

82, 84, 85, 86,

87, 89, 91

17, 18, 19, 22,

25, 31, 33, 34,

37, 38,39,52 40

12, 50, 53, 51,

54, 56, 60, 65,

76

23, 41, 42, 43,

45, 49

General Fund Reserves

Proprietary

Funds

Special

Revenue

Funds

Debt Service

Fund

Capital Outlay

Funds

Fiduciary

Funds Total all Funds

Est. Cash Balance - 6/30/15 399,547$ 578,936$ 11,753,681$ 1,762,415$ 85,209$ 3,988,519$ 2,183,462$ 20,751,769$

Revenues

Taxes 3,769,100 - - 485,900 34,900 309,100 2,332,100 6,931,100

Licenses and Permits 695,600 - - - - 478,100 - 1,173,700

Fines, Forfeitures and Penalties 14,300 - 105,000 - - - - 119,300

Use of Money and Property 420,800 - 322,650 6,300 200 17,670 4,200 771,820

Intergovernmental Revenues 7,000 - 784,800 510,900 - 1,382,300 - 2,685,000

Charges for Services 384,700 - 7,066,100 18,600 - 128,300 - 7,597,700

Other Revenue 3,500 - 98,950 11,000 - 61,000 - 174,450

Total Revenues 5,295,000 - 8,377,500 1,032,700 35,100 2,376,470 2,336,300 19,453,070

Transfer in 144,000 - 49,800 257,800 - 444,300 - 895,900

Transfers In from Other Funds - - - - - - - -

Less Reserved Fund Balance - - - - - - - -

Total Available Resources 5,838,547 578,936 20,180,981 3,052,915 120,309 6,809,289 4,519,762 41,100,739

Expenditures

Salaries & Benefits 3,642,700 1,317,600 810,300 - 45,100 36,200 5,851,900

Insurance 102,400 86,600 - - 800 - 189,800

Professional Services 328,000 160,100 42,300 - 10,000 62,600 603,000

Contract Services 309,200 2,066,900 100,600 - 1,909,000 10,000 4,395,700

Lease/Rent Expense 37,800 11,300 - - 4,300 - 53,400

Maintenance & Repair 135,600 565,100 12,800 - 69,700 - 783,200

Supplies & Materials 309,200 451,400 39,400 - 22,700 - 822,700

Training, Conferences & Meetings 25,300 5,500 500 - - - 31,300

Utilities 172,900 546,500 60,000 - - - 779,400

Debt Service Expense 90,900 108,900 4,200 30,500 37,700 2,247,500 2,519,700

Misc. Expense 154,900 482,500 30,100 - 700 - 668,200

Total Expenditures 5,308,900 - 5,802,400 1,100,200 30,500 2,100,000 2,356,300 16,698,300

Transfer Out to Other Funds - - 28,000 365,500 - 502,300 - 895,800

Transfer Out to Reserve Funds - - - - - - - -

CIP - Capital Outlay - - 3,647,300 102,200 - 112,200 - 3,861,700

Coverage - Special Rev. Funds - - - - - - -

Total Use of Resources 5,308,900 - 9,477,700 1,567,900 30,500 2,714,500 2,356,300 21,455,800

Est. Cash Balance - 06/30/16 529,647$ 578,936$ 10,703,281$ 1,485,015$ 89,809$ 4,094,789$ 2,163,462$ 19,644,939$

FUND SUMMARY - ALL CITY FUNDS

Note: "Est. Cash Balance" is unaudited and subject to adjustments of 18


Budget

Fund No. : 10

002

General Fund

Economic

Uncertainty

Reserve

Innovation

Reserve

Replacement

Reserve

Compensated

Absences

Reserve

Total

General

Fund and

Reserves

Est. Cash Balance 6/30/15 $399,547 $416,936 $10,000 $50,000 $102,000 $978,483

Revenues

Taxes 3,769,100 - - - - 3,769,100

Franchises, Licenses and Permits 695,600 - - - - 695,600

Fines, Forfeitures and Penalties 14,300 - - - - 14,300

Use of Money and Property 420,800 - - - - 420,800

Intergovernmental Revenues 7,000 - - - - 7,000

Charges for Services 384,700 - - - - 384,700

Other Revenue 3,500 - - - - 3,500

Total Revenues 5,295,000 - - - - 5,295,000

Transfers In 144,000 - - - - 144,000

Transfers In from Other Funds - - - - - -

Less Reserved Fund Balance - - - - - -

Total Available Resources 5,838,547 416,936 10,000 50,000 102,000 6,417,483

Expenditures

Salaries & Benefits 3,642,700 - - - - 3,642,700

Insurance 102,400 - - - - 102,400

Professional Services 328,000 - - - - 328,000

Contract Services 309,200 - - - - 309,200

Lease/Rent Expense 37,800 - - - - 37,800

Maintenance & Repair 135,600 - - - - 135,600

Supplies & Materials 309,200 - - - - 309,200

Training, Conferences & Mtgs 25,300 - - - - 25,300

Utilities 172,900 - - - - 172,900

Debt Service Expense 90,900 - - - - 90,900

Misc. Expense 154,900 - - - - 154,900

Total Expenditures 5,308,900 - - - - 5,308,900

Transfer Out to Other Funds - - - - - -

Transfer Out to Reserve Funds - - - - - -

Capital Outlay - - - - - -

Coverage - Special Rev. Funds - - - - - -

- - - - -

Total Use of Resources 5,308,900 - - - - 5,308,900

Annual Surplus (Shortfall) 130,100 - - - - 130,100

Est. Cash Balance 6/30/16 529,647 $416,936 $10,000 $50,000 $102,000 1,108,583

GENERAL FUND

Note: "Estimated Cash Balance" is unaudited and subject to adjustments of 18


Budget

Fund No. : 32 75 80 81 82 84 85 86 87 89 91

Transit

Business

Park

Water

System

Water

System

Construction

Water

Fixed Assets

Rio Vista

Municipal

Airport

Beach

Drive Sewer

System

NW Sewer

System

Sewer Fixed

Asset

Replacement

Sewer

System

Construct

Streets

Projects

Total

Proprietary

Funds

Est. Cash Balance 6/30/15 $530,634 $671,653 $3,549,824 $500,643 $154,026 $263,129 $3,003,280 $2,901,924 $167,073 $0 $11,495 $11,753,681

Revenues:

Taxes - - - - - - - - - - - -

Licenses and Permits - - - - - - - - - - - -

Fines, Forfeitures and Penalties - 1,000 50,000 - - 4,000 38,000 12,000 - - - 105,000

Use of Money and Property 800 98,200 12,000 1,650 500 189,400 10,600 8,900 600 - - 322,650

Intergovernmental Revenues 628,700 - - - - 156,100 - - - - - 784,800

Charges for Services 46,500 - 2,607,000 - - 55,900 2,789,400 1,567,300 - - - 7,066,100

Other Revenue - 6,600 90,950 - - 400 - 1,000 - - - 98,950

Total Revenues 676,000 105,800 2,759,950 1,650 500 405,800 2,838,000 1,589,200 600 - - 8,377,500

Operating Transfers In - - 15,600 - - - 15,600 18,600 - - - 49,800

Transfer in - Reserved Fund Balance - - - - - - - - - - - -

-

Total Available Resources 1,206,634 777,453 6,325,374 502,293 154,526 668,929 5,856,880 4,509,724 167,673 - 11,495 20,180,981

Expenditures

Salaries & Benefits 54,500 32,500 605,100 - - 61,100 358,500 205,900 - - - 1,317,600

Insurance 1,300 1,900 19,300 - - 7,500 28,300 28,300 - - - 86,600

Professional Services 56,000 22,900 31,600 - - 11,400 21,700 16,500 - - - 160,100

Contract Services 261,900 31,800 78,200 - - 40,100 913,400 741,500 - - - 2,066,900

Lease/Rent Expense 1,400 3,200 1,000 - - 1,400 4,000 300 - - - 11,300

Maintenance & Repair 20,500 2,000 192,900 - - 15,000 179,700 155,000 - - - 565,100

Supplies & Materials 55,300 10,000 127,800 - - 24,900 110,500 122,900 - - - 451,400

Training, Conferences & Meetings - - 5,000 - - 500 - - - - - 5,500

Utilities 1,400 1,500 264,500 - - 36,900 109,300 132,900 - - - 546,500

Debt Service Expense - - - - - - 108,900 - - - - 108,900

Misc. Expense 700 - 140,500 - - 168,700 108,100 64,500 - - - 482,500

Total Expenditures 453,000 105,800 1,465,900 - - 367,500 1,942,400 1,467,800 - - - 5,802,400

Transfer Out to Other Funds 3,000 - 25,000 - - - - - - - - 28,000

Transfer Out to Reserve Funds - - - - - - - - - - - -

Capital Improvement Projects 220,000 - 1,266,900 - - 3,500 1,933,600 223,300 - - - 3,647,300

Total Use of Resources 676,000 105,800 2,757,800 - - 371,000 3,876,000 1,691,100 - - - 9,477,700

Annual Surplus (Shortfall) - - 17,750 1,650 500 34,800 (1,022,400) (83,300) 600 - - (1,050,400)

Est. Cash Balance 6/30/15 530,634$ $671,653 $3,567,574 $502,293 $154,526 $297,929 $1,980,880 $2,818,624 $167,673 $0 $11,495 10,703,281$

PROPRIETARY FUNDS



Budget

Fund No. : 17 18 19 22 25 31 33 34 37 38 39 52

Law

Enforcement

Asset

Forfeiture ATOD

General Plan

Revision

Gas Tax

Funds

Developers

Revolving

Fund

Commercial

Imprvmt

Loan

Program

CDBG

Housing

Rehab

FEMA

Safer Grant

Personnel

Services -

FIRE

Personnel

Services -

POLICE

Transient

Occupancy

Tax

Total Special

Revenue Funds

Est. Cash Balance 6/30/15 $80,536 $20,820 $2,989 $64,489 $821,334 $77,697 $39,885 $96,292 $0 $0 $558,373 $0 $1,762,415

Revenues

Taxes - - - - 181,600 - - - - 137,900 137,900 28,500 485,900

Licenses and Permits - - - - - - - - - - - - -

Fines, Forfeitures and Penalties - - - - - - - - - - - - -

Use of Money and Property 400 - - 200 2,500 400 1,100 300 - 700 700 - 6,300

Intergovernmental Revenues 100,000 - 50,000 - - - - - 360,900 - - - 510,900

Charges for Services - - - 12,700 - 5,900 - - - - - - 18,600

Other Revenue - - - - - 11,000 - - - - - - 11,000

Total Revenues 100,400 - 50,000 12,900 184,100 17,300 1,100 300 360,900 138,600 138,600 28,500 1,032,700

Operating Transfers In - - - - 7,800 - - - - 250,000 - - 257,800

Less Reserved Fund Balance - - - - - - - - - - - - -

Total Available Resources 180,936 20,820 52,989 77,389 1,013,234 94,997 40,985 96,592 360,900 388,600 696,973 28,500 3,052,915

Expenditures

Salaries & Benefits 146,400 - 24,400 - 95,100 - - - 360,900 96,300 87,200 - 810,300

Insurance - - - - - - - - - - - - -

Professional Services - - 6,300 - 15,000 5,000 - - - - 16,000 - 42,300

Contract Services - - 10,800 30,000 13,500 17,000 - - - - 800 28,500 100,600

Lease/Rent Expense - - - - - - - - - - - - -

Maintenance & Repair - - - - 8,700 - - - - - 4,100 - 12,800

Supplies & Materials - - 2,200 - 7,000 - - - - 8,500 21,700 - 39,400

Training, Conferences & Mtgs - - 500 - - - - - - - - - 500

Utilities - - - - 60,000 - - - - - - - 60,000

Debt Service Expense - - 1,800 - 2,400 - - - - - - - 4,200

Misc. Expense - - - 1,000 - - - - - - 29,100 - 30,100

Total Expenditures 146,400 - 46,000 31,000 201,700 22,000 - - 360,900 104,800 158,900 28,500 1,100,200

Transfer out to other funds - - 4,000 - 76,500 - - - - 35,000 250,000 - 365,500

Transfer out to reserves - - - - - - - - - - - - -

CIP-Capital Outlay - 20,000 - - 12,200 - - - - 20,000 50,000 - 102,200

Total Use of Resources 146,400 20,000 50,000 31,000 290,400 22,000 - - 360,900 159,800 458,900 28,500 1,567,900

Annual Surplus (Shortfall) (46,000) (20,000) - (18,100) (98,500) (4,700) 1,100 300 - 228,800 (320,300) - (277,400)

Est. Cash Balance 6/30/16 34,536$ 820$ 2,989$ 46,389$ 722,834$ 72,997$ 40,985$ 96,592$ -$ 228,800$ 238,073$ -$ 1,485,015$

SPECIAL REVENUE FUNDS


City of Rio Vista Fiscal Year

Budget 2015-16

Fund No. : 40

1977

Firehouse

General

Obligation

Bonds

Est. Cash Balance - 6/30/15 $85,209

Revenues

Taxes 34,900

Licenses and Permits -

Fines, Forfeitures and Penalties -

Use of Money and Property 200

Intergovernmental Revenues -

Charges for Services -

Other Revenue -

Total Revenues 35,100

Operating Transfers In -

Less Reserved Fund Balance -

Total Available Resources 120,309

Expenditures

Salaries & Benefits -

Insurance -

Professional Services -

Contract Services -

Lease/Rent Expense -

Maintenance & Repair -

Supplies & Materials -

Training, Conferences & Meetings -

Utilities -

Debt Service Expense 30,500

Misc. Expense -

Total Expenditures 30,500

Transfer out to other funds -

Transfer out to reserves -

CIP -

Total Use of Resources 30,500

Annual Surplus (Shortfall) 4,600

Est. Cash Balance 6/30/16 89,809

DEBT SERVICE FUND



Budget

Fund No. : 12 50 51 53 54 56 60 65 76

Vehicle

Replacement

Storm

Drain

Capital

Grants

Roadway

Impact

Parks and

Recreation

Municipal

Improvements

Hazardous

Waste

Landfill

Closure

Army Base

Reuse

Total

Capital Outlay

Funds

Est. Cash Balance 6/30/15 $95,517 $40,696 ($20,980) $547,888 $735,940 $1,791,811 $298,424 $413,109 $86,114 $3,988,519

Revenues:

Taxes - - - - 123,100 - - 186,000 - 309,100

Licenses and Permits - - - 83,500 - 394,600 - - - 478,100

Fines, Forfeitures and Penalties - - - - - - - - - -

Use of Money and Property 200 300 - 1,800 2,270 5,500 900 1,500 5,200 17,670

Intergovernmental Revenues 62,300 - 1,245,000 75,000 - - - - - 1,382,300

Charges for Services - 24,600 - - - - 103,700 - - 128,300

Other Revenue 25,000 - 10,000 - - - - - 26,000 61,000

Total Revenues 87,500 24,900 1,255,000 160,300 125,370 400,100 104,600 187,500 31,200 2,376,470

Operating Transfers In 60,000 7,800 376,500 - - - - - - 444,300

Less Reserved Fund Balance - - - - - - - - - -

- - - - - - - - -

Total Available Resources 243,017 73,396 1,610,520 708,188 861,310 2,191,911 403,024 600,609 117,314 6,809,289

Expenditures

Salaries & Benefits - 4,100 - - - - 8,100 5,800 27,100 45,100

Insurance - - - - - - - - 800 800

Professional Services - 500 - - - - 5,200 - 4,300 10,000

Contract Services - 9,000 1,440,000 325,000 - 50,000 50,000 25,000 10,000 1,909,000

Lease/Rent Expense - - - - - - - - 4,300 4,300

Maintenance & Repair - 15,000 - - 42,000 12,700 - - - 69,700

Supplies & Materials - 6,200 - - - - - 15,500 1,000 22,700

Training, Conferences & Meetings - - - - - - - - - -

Utilities - - - - - - - - - -

Debt Service Expense 37,700 - - - - - - - - 37,700

Misc. Expense - - 600 - - - - - 100 700

Total Expenditures 37,700 34,800 1,440,600 325,000 42,000 62,700 63,300 46,300 47,600 2,100,000

Transfer Out to Other Funds 62,300 60,000 - - 165,000 75,000 - 140,000 - 502,300

Transfer Out to Reserve Funds - - - - - - - - - -

CIP-Capital Outlay - 12,200 100,000 - - - - - - 112,200

Total Use of Resources 100,000 107,000 1,540,600 325,000 207,000 137,700 63,300 186,300 47,600 2,714,500

Annual Surplus (Shortfall) 47,500 (74,300) 90,900 (164,700) (81,630) 262,400 41,300 1,200 (16,400) 106,270

Est. Cash Balance 6/30/16 143,017$ (33,604)$ 69,920$ 383,188$ 654,310$ 2,054,211$ 339,724$ 414,309$ 69,714$ 4,094,789$

CAPITAL OUTLAY FUNDS



Budget

Fund No. : 23 41 42 43 45 49

RDA

Successor

Agency

Community

Facilities

District

2006-1

Riverview Point

Assessment

District

Riverview

Point Bond

Reserve

Summerset

Improvement

Community

Facilities

District 2004-

1

Total Fiduciary

Funds

Est. Cash Balance 6/30/15 138,893$ 1,007,528$ 227,451$ 45,765$ 153,620$ 610,205$ 2,183,462$

Revenues:

Taxes - 1,035,600 149,200 - - 1,147,300 2,332,100

Licenses and Permits - - - - - - -

Fines, Forfeitures and Penalties - - - - - - -

Use of Money and Property - 2,100 500 200 500 900 4,200

Intergovernmental Revenues - - - - - - -

Charges for Services - - - - - - -

Other Revenue - - - - - - -

Total Revenues - 1,037,700 149,700 200 500 1,148,200 2,336,300

Operating Transfers In (Out) - - - - - - -

Less Reserved Fund Balance - - - - - - -

Total Available Resources 138,893 2,045,228 377,151 45,965 154,120 1,758,405 4,519,762

Expenditures

Salaries & Benefits 28,100 2,700 2,700 - - 2,700 36,200

Insurance - - - - - - -

Professional Services 10,000 19,900 7,500 - - 25,200 62,600

Contract Services 10,000 - - - - - 10,000

Lease/Rent Expense - - - - - - -

Maintenance & Repair - - - - - - -

Supplies & Materials - - - - - - -

Training, Conferences & Meetings - - - - - - -

Utilities - - - - - - -

Debt Service Expense - 1,004,200 135,600 - - 1,107,700 2,247,500

Misc. Expense - - - - - - -

Total Expenditures 48,100 1,026,800 145,800 - - 1,135,600 2,356,300

Transfer Out to Other Funds - - - - - - -

Transfer Out to Reserve Funds - - - - - - -

CIP - - - - - - -

Total Use of Resources 48,100 1,026,800 145,800 - - 1,135,600 2,356,300

Annual Surplus (Shortfall) (48,100) 10,900 3,900 200 500 12,600 (20,000)

Est. Cash Balance 6/30/16 90,793$ 1,018,428$ 231,351$ 45,965$ 154,120$ 622,805$ 2,163,462$

FIDUCIARY FUNDS


Col. A Col. B Col. A - Col. B

Fund

Operating

Revenue

Operating

Expense

Operating

Variance

FUND 10 GENERAL FUND 5,467,000 5,549,500 (82,500) *

City Council 71,400

City Manager 129,400

City Administration 199,800

City Clerk 157,300

City Treasurer 2,400

Finance 228,100

Information Technology 136,500

Building 263,600

Planning 354,300

Planning Application 2,000

Code Enforcement 39,200

Developers-Liberty Project 5,000

Economic Development 41,300

City hall building/grounds 53,800

Swimming Pool 66,200

Youth Center 16,600

Corporation Yard 97,100

Senior Center 19,400

Parks 148,600

Streets 104,800

Public Works Admin 73,600

Developers-Gibbs Ranch 1,000

Library 10,300

Fire 1,318,700

Police 1,966,700

Recreation Admin 41,400

Senior Programming 1,000

FUND 12 VEHICLE REPLACEMENT FUND 105,200 62,800 42,400

FUND 17 LAW ENFORCEMENT GRANT 100,400 105,400 (5,000) *

FUND 18 ASSET FORFEITURE - - -

FUND 19 ATOD GRANT 50,000 50,000 -

FUND 22 GENERAL PLAN 16,000 31,000 (15,000) *

FUND 23 REDEVELOPMENT - - -

FUND 24 REDEVELOPMENT LOW/MOD - - -

FUND 25 GAS TAX 184,200 197,300 (13,100) *

FUND 31 DEVELOPERS REVOLVING FUND 18,600 15,000 3,600

FUND 32 TRANSIT 659,200 658,900 300

FUND 33 COMMERCIAL REHABILITATION LOAN FUND 500 - 500

FUND 34 CDBG HOUSING REHABILIATION 300 - 300

FUND 36 CDBG GRANTS - - -

FUND 37 FEMA - SAFER GRANT 196,000 196,000 -

FUND 38 PERSONAL SERVICE DISTRICT FUND - FIRE 152,500 314,100 (161,600) *

FUND 39 PERSONAL SERVICE DISTRICT FUND - POLICE 152,500 228,000 (75,500) *

FUND 40 FIREHOUSE BONDS 35,100 30,700 4,400


FUND 42 RIVERVIEW POINT ASSESSMENT DISTRICT 149,700 149,500 200

FUND 43 RIVERVIEW POINT BOND RESERVE 200 - 200

FUND 45 SUMMERSET IMPROVEMENT 500 - 500

FUND 46 SUMMERSET ASSESSMENT DISTRICT - - -

FUND 47 SUMMERSET LANDSCAPE & LIGHTING DISTRICT - - -

FUND 48 SUMMSET BOND RESERVE - - -


FUND 50 STORM DRAIN 29,900 38,900 (9,000) *

FUND 51 GRANTS/PROJECTS 71,000 61,000 10,000

FUND 52 TRANSIENT OCCUPANCY TAX 52,100 52,100 -

FUND 53 ROADWAY IMPACT 335,600 200,000 135,600

FUND 54 PARKS AND RECREATION 155,100 - 155,100

FUND 56 MUNICIPAL IMPROVEMENT 495,300 - 495,300

FUND 60 HAZARDOUS WASTE 108,800 61,000 47,800

FUND 65 LANDFILL CLOSURE 196,900 196,500 400

FUND 75 BUSINESS PARK 105,800 53,900 51,900

FUND 76 ARMY BASE 9,200 16,800 (7,600)

FUND 80 WATER SYSTEM 2,674,350 1,517,900 1,156,450 **

FUND 81 WATER CONSTRUCTION 1,650 - 1,650

FUND 82 WATER FIXED ASSETS 500 - 500

FUND 84 AIRPORT 408,800 368,400 40,400

FUND 85 BEACH FACILITY 2,843,000 3,051,800 (208,800)

*

**

FUND 86 NW FACILITY 1,690,200 1,690,200 -

*

**

FUND 87 SEWER FIXED ASSET 600 - 600

FUND 88 SEWER SYSTEM - - -

FUND 89 SEWER CONSTRUCTION - - -

FUND 91 STREET PROJECTS - - -

13,185,600 11,503,300 1,682,300

GRAND TOTAL FOR ALL FUNDS 18,652,600 17,052,800 1,599,800

*

** Budget includes operating expenses and capital projects

City of Rio Vista

Fund Budget Summary

FY 2016-17

FY 2016-17

Fund Balance is sufficient to cover the Expenditures over revenues

of 18


Fund No.: 002, 10 10

32, 75, 80, 81,

82, 84, 85, 86,

87, 89, 91

17, 18, 19, 22,

25, 31, 33, 34,

37, 38,39,52 40

12, 50, 53, 51,

54, 56, 60, 65,

76

23, 41, 42, 43,

45, 49

General Fund Reserves

Proprietary

Funds

Special

Revenue

Funds

Debt Service

Fund

Capital Outlay

Funds

Fiduciary

Funds Total all Funds

Est. Cash Balance - 6/30/16 529,647$ 578,936$ 10,703,281$ 1,485,015$ 89,809$ 4,094,789$ 2,163,462$ 19,644,939$

Revenues

Taxes 3,921,300 - - 537,100 34,900 348,100 2,332,100 7,173,500

Licenses and Permits 786,200 - - - - 823,500 - 1,609,700

Fines, Forfeitures and Penalties 14,300 - 105,000 - - - - 119,300

Use of Money and Property 151,900 - 322,750 6,000 200 17,900 4,200 502,950

Intergovernmental Revenues 7,000 - 767,400 346,000 - 81,000 - 1,201,400

Charges for Services 428,800 - 7,162,200 22,000 - 132,500 - 7,745,500

Other Revenue 3,500 - 8,750 12,000 - 39,000 - 63,250

Total Revenues 5,313,000 - 8,366,100 923,100 35,100 1,442,000 2,336,300 18,415,600

Transfer in 154,000 - 18,000 - - 65,000 - 237,000

Transfers In from Other Funds - - - - - - - -

Less Reserved Fund Balance - - - - - - - -

Total Available Resources 5,996,647 578,936 19,087,381 2,408,115 124,909 5,601,789 4,499,762 38,297,539

Expenditures

Salaries & Benefits 3,725,600 1,344,800 875,800 - 24,800 8,100 5,979,100

Insurance 102,400 86,600 - - 800 - 189,800

Professional Services 367,800 99,500 42,300 - 7,500 52,600 569,700

Contract Services 295,400 2,049,800 110,700 - 342,000 - 2,797,900

Lease/Rent Expense 37,800 11,300 - - 4,300 - 53,400

Maintenance & Repair 124,100 431,800 12,800 - 15,000 - 583,700

Supplies & Materials 304,200 457,100 18,400 - 22,700 - 802,400

Training, Conferences & Meetings 23,200 5,500 500 - - - 29,200

Utilities 172,900 535,500 60,000 - - - 768,400

Debt Service Expense 90,900 173,900 4,200 30,700 37,700 2,244,900 2,582,300

Misc. Expense 151,200 482,800 25,200 - 100 - 659,300

Total Expenditures 5,395,500 - 5,678,600 1,149,900 30,700 454,900 2,305,600 15,015,200

Transfer Out to Other Funds - - 28,000 39,000 - 170,000 - 237,000

Transfer Out to Reserve Funds - - - - - - - -

CIP - Capital Outlay 154,000 - 1,634,500 - - 12,100 - 1,800,600

Coverage - Special Rev. Funds - - - - - - -

Total Use of Resources 5,549,500 - 7,341,100 1,188,900 30,700 637,000 2,305,600 17,052,800

Est. Cash Balance - 06/30/17 447,147$ 578,936$ 11,746,281$ 1,219,215$ 94,209$ 4,964,789$ 2,194,162$ 21,244,739$

FUND SUMMARY - ALL CITY FUNDS

Note: "Est. Cash Balance" is unaudited and subject to adjustments of 18


Budget

Fund No. : 10

002

General

Fund

Economic

Uncertainty

Reserve

Innovation

Reserve

Replacement

Reserve

Compensated

Absences

Reserve

Total

General

Fund and

Reserves

Est. Cash Balance 6/30/16 529,647 $416,936 $10,000 $50,000 $102,000 $1,108,583

Revenues

Taxes 3,921,300 - - - - 3,921,300

Franchises, Licenses and Permits 786,200 - - - - 786,200

Fines, Forfeitures and Penalties 14,300 - - - - 14,300

Use of Money and Property 151,900 - - - - 151,900

Intergovernmental Revenues 7,000 - - - - 7,000

Charges for Services 428,800 - - - - 428,800

Other Revenue 3,500 - - - - 3,500

Total Revenues 5,313,000 - - - - 5,313,000

Transfers In 154,000 - - - - 154,000

Transfers In from Other Funds - - - - - -

Less Reserved Fund Balance - - - - - -

Total Available Resources 5,996,647 416,936 10,000 50,000 102,000 6,575,583

Expenditures

Salaries & Benefits 3,725,600 - - - - 3,725,600

Insurance 102,400 - - - - 102,400

Professional Services 367,800 - - - - 367,800

Contract Services 295,400 - - - - 295,400

Lease/Rent Expense 37,800 - - - - 37,800

Maintenance & Repair 124,100 - - - - 124,100

Supplies & Materials 304,200 - - - - 304,200

Training, Conferences & Mtgs 23,200 - - - - 23,200

Utilities 172,900 - - - - 172,900

Debt Service Expense 90,900 - - - - 90,900

Misc. Expense 151,200 - - - - 151,200

Total Expenditures 5,395,500 - - - - 5,395,500

Transfer Out to Other Funds - - - - - -

Transfer Out to Reserve Funds - - - - - -

Capital Outlay 154,000 - - - - 154,000

Coverage - Special Rev. Funds - - - - - -

Total Use of Resources 5,549,500 - - - - 5,549,500

Annual Surplus (Shortfall) (82,500) - - - - (82,500)

Est. Cash Balance 6/30/17 447,147 $416,936 $10,000 $50,000 $102,000 1,026,083

GENERAL FUND



Budget

Fund No. : 32 75 80 81 82 84 85 86 87 89 91

Transit

Business

Park Water System

Water

System

Construction

Water

Fixed Assets

Rio Vista

Municipal

Airport

Beach

Drive Sewer

System

NW Sewer

System

Sewer Fixed

Asset

Replacement

Sewer

System

Construct

Streets

Projects

Total

Proprietary

Funds

Est. Cash Balance 6/30/15 530,634$ 671,653$ 3,567,574$ 502,293$ 154,526$ 297,929$ 1,980,880$ 2,818,624$ 167,673$ -$ 11,495$ $10,703,281

Revenues:

Taxes - - - - - - - - - - - -

Licenses and Permits - - - - - - - - - - - -

Fines, Forfeitures and Penalties - 1,000 50,000 - - 4,000 38,000 12,000 - - - 105,000

Use of Money and Property 800 98,200 12,000 1,650 500 189,400 10,600 9,000 600 - - 322,750

Intergovernmental Revenues 611,300 - - - - 156,100 - - - - - 767,400

Charges for Services 47,100 - 2,607,000 - - 58,500 2,789,400 1,660,200 - - - 7,162,200

Other Revenue - 6,600 350 - - 800 - 1,000 - - - 8,750

Total Revenues 659,200 105,800 2,669,350 1,650 500 408,800 2,838,000 1,682,200 600 - - 8,366,100

Operating Transfers In - - 5,000 - - - 5,000 8,000 - - - 18,000

Transfer in - Reserved Fund Balance - - - - - - - - - - - -

-

Total Available Resources 1,189,834 777,453 6,241,924 503,943 155,026 706,729 4,823,880 4,508,824 168,273 - 11,495 19,087,381

Expenditures

Salaries & Benefits 55,500 33,300 617,500 - - 61,500 366,700 210,300 - - - 1,344,800

Insurance 1,300 1,900 19,300 - - 7,500 28,300 28,300 - - - 86,600

Professional Services 18,100 200 31,600 - - 11,400 21,700 16,500 - - - 99,500

Contract Services 270,100 1,800 52,700 - - 38,100 933,600 753,500 - - - 2,049,800

Lease/Rent Expense 1,400 3,200 1,000 - - 1,400 4,000 300 - - - 11,300

Maintenance & Repair 21,100 2,000 60,000 - - 14,000 179,700 155,000 - - - 431,800

Supplies & Materials 61,000 10,000 127,800 - - 24,900 110,500 122,900 - - - 457,100

Training, Conferences & Meetings - - 5,000 - - 500 - - - - - 5,500

Utilities 1,400 1,500 264,500 - - 36,900 98,300 132,900 - - - 535,500

Debt Service Expense 65,000 - - - - - 108,900 - - - - 173,900

Misc. Expense 1,000 - 140,500 - - 168,700 108,100 64,500 - - - 482,800

Total Expenditures 495,900 53,900 1,319,900 - - 364,900 1,959,800 1,484,200 - - - 5,678,600

Transfer Out to Other Funds 3,000 - 25,000 - - - - - - - - 28,000

Transfer Out to Reserve Funds - - - - - - - - - - - -

Capital Improvement Projects 160,000 - 173,000 - - 3,500 1,092,000 206,000 - - - 1,634,500

Total Use of Resources 658,900 53,900 1,517,900 - - 368,400 3,051,800 1,690,200 - - - 7,341,100

Annual Surplus (Shortfall) 300 51,900 1,156,450 1,650 500 40,400 (208,800) - 600 - - 1,043,000

Est. Cash Balance 6/30/15 530,934$ $723,553 $4,724,024 $503,943 $155,026 $338,329 $1,772,080 $2,818,624 $168,273 $0 $11,495 11,746,281$

PROPRIETARY FUNDS



Budget

Fund No. : 17 18 19 22 25 31 33 34 37 38 39 52

Law

Enforcement

Asset

Forfeiture ATOD

General Plan

Revision

Gas Tax

Funds

Developers

Revolving

Fund

Commercial

Imprvmt

Loan

Program

CDBG

Housing

Rehab

FEMA

Safer Grant

Personnel

Services

Personnel

Services

Transient

Occupancy

Tax

Total Special

Revenue Funds

Est. Cash Balance 6/30/16 34,536$ 820$ 2,989$ 46,389$ 722,834$ 72,997$ 40,985$ 96,592$ -$ 228,800$ 238,073$ -$ $1,485,015

Revenues

Taxes - - - - 181,600 - - - - 151,700 151,700 52,100 537,100

Licenses and Permits - - - - - - - - - - - - -

Fines, Forfeitures and Penalties - - - - - - - - - - - - -

Use of Money and Property 400 - - 200 2,600 400 500 300 - 800 800 - 6,000

Intergovernmental Revenues 100,000 - 50,000 - - - - - 196,000 - - - 346,000

Charges for Services - - - 15,800 - 6,200 - - - - - - 22,000

Other Revenue - - - - - 12,000 - - - - - - 12,000

Total Revenues 100,400 - 50,000 16,000 184,200 18,600 500 300 196,000 152,500 152,500 52,100 923,100

Operating Transfers In - - - - - - - - - - - - -

Less Reserved Fund Balance - - - - - - - - - - - - -

Total Available Resources 134,936 820 52,989 62,389 907,034 91,597 41,485 96,892 196,000 381,300 390,573 52,100 2,408,115

Expenditures

Salaries & Benefits 105,400 - 24,900 - 96,700 - - - 196,000 279,100 173,700 - 875,800

Insurance - - - - - - - - - - - - -

Professional Services - - 6,300 - 15,000 5,000 - - - - 16,000 - 42,300

Contract Services - - 10,300 30,000 7,500 10,000 - - - - 800 52,100 110,700

Lease/Rent Expense - - - - - - - - - - - - -

Maintenance & Repair - - - - 8,700 - - - - - 4,100 - 12,800

Supplies & Materials - - 2,200 - 7,000 - - - - - 9,200 - 18,400

Training, Conferences & Mtgs - - 500 - - - - - - - - - 500

Utilities - - - - 60,000 - - - - - - - 60,000

Debt Service Expense - - 1,800 - 2,400 - - - - - - - 4,200

Misc. Expense - - - 1,000 - - - - - - 24,200 - 25,200

Total Expenditures 105,400 - 46,000 31,000 197,300 15,000 - - 196,000 279,100 228,000 52,100 1,149,900

Transfer out to other funds - - 4,000 - - - - - - 35,000 - - 39,000

Transfer out to reserves - - - - - - - - - - - - -

CIP-Capital Outlay - - - - - - - - - - - - -

Total Use of Resources 105,400 - 50,000 31,000 197,300 15,000 - - 196,000 314,100 228,000 52,100 1,188,900

Annual Surplus (Shortfall) (5,000) - - (15,000) (13,100) 3,600 500 300 - (161,600) (75,500) - (265,800)

Est. Cash Balance 6/30/17 29,536$ 820$ 2,989$ 31,389$ 709,734$ 76,597$ 41,485$ 96,892$ -$ 67,200$ 162,573$ -$ 1,219,215$

SPECIAL REVENUE FUNDS


City of Rio Vista Fiscal Year

Budget 2016-17

Fund No. : 40

1977

Firehouse

General

Obligation

Bonds

Est. Cash Balance - 6/30/16 89,809

Revenues

Taxes 34,900

Licenses and Permits -

Fines, Forfeitures and Penalties -

Use of Money and Property 200

Intergovernmental Revenues -

Charges for Services -

Other Revenue -

Total Revenues 35,100

Operating Transfers In -

Less Reserved Fund Balance -

Total Available Resources 124,909

Expenditures

Salaries & Benefits -

Insurance -

Professional Services -

Contract Services -

Lease/Rent Expense -

Maintenance & Repair -

Supplies & Materials -

Training, Conferences & Meetings -

Utilities -

Debt Service Expense 30,700

Misc. Expense -

Total Expenditures 30,700

Transfer out to other funds -

Transfer out to reserves -

CIP -

Total Use of Resources 30,700

Annual Surplus (Shortfall) 4,400

Est. Cash Balance 6/30/17 94,209

DEBT SERVICE FUND



Budget

Fund No. : 12 50 51 53 54 56 60 65 76

Vehicle

Replacement

Storm

Drain

Capital

Grants

Roadway

Impact

Parks and

Recreation

Municipal

Improvements

Hazardous

Waste

Landfill

Closure

Army Base

Reuse

Total

Capital Outlay

Funds

Est. Cash Balance 6/30/16 143,017$ (33,604)$ 69,920$ 383,188$ 654,310$ 2,054,211$ 339,724$ 414,309$ 69,714$ $4,094,789

Revenues:

Taxes - - - - 152,800 - - 195,300 - 348,100

Licenses and Permits - - - 333,800 - 489,700 - - - 823,500

Fines, Forfeitures and Penalties - - - - - - - - - -

Use of Money and Property 200 300 - 1,800 2,300 5,600 900 1,600 5,200 17,900

Intergovernmental Revenues 20,000 - 61,000 - - - - - - 81,000

Charges for Services - 24,600 - - - - 107,900 - - 132,500

Other Revenue 25,000 - 10,000 - - - - - 4,000 39,000

Total Revenues 45,200 24,900 71,000 335,600 155,100 495,300 108,800 196,900 9,200 1,442,000

Operating Transfers In 60,000 5,000 - - - - - - - 65,000

Less Reserved Fund Balance - - - - - - - - - -

Total Available Resources 248,217 (3,704) 140,920 718,788 809,410 2,549,511 448,524 611,209 78,914 5,601,789

Expenditures

Salaries & Benefits - 4,200 - - - - 8,300 6,000 6,300 24,800

Insurance - - - - - - - - 800 800

Professional Services - 500 - - - - 2,700 - 4,300 7,500

Contract Services - 6,000 61,000 200,000 - - 50,000 25,000 - 342,000

Lease/Rent Expense - - - - - - - - 4,300 4,300

Maintenance & Repair - 15,000 - - - - - - - 15,000

Supplies & Materials - 6,200 - - - - - 15,500 1,000 22,700

Training, Conferences & Meetings - - - - - - - - - -

Utilities - - - - - - - - - -

Debt Service Expense 37,700 - - - - - - - - 37,700

Misc. Expense - - - - - - - - 100 100

Total Expenditures 37,700 31,900 61,000 200,000 - - 61,000 46,500 16,800 454,900

Transfer Out to Other Funds 20,000 - - - - - - 150,000 - 170,000

Transfer Out to Reserve Funds - - - - - - - - - -

CIP-Capital Outlay 5,100 7,000 - - - - - - - 12,100

Total Use of Resources 62,800 38,900 61,000 200,000 - - 61,000 196,500 16,800 637,000

Annual Surplus (Shortfall) 42,400 (9,000) 10,000 135,600 155,100 495,300 47,800 400 (7,600) 870,000

Est. Cash Balance 6/30/17 185,417$ (42,604)$ 79,920$ 518,788$ 809,410$ 2,549,511$ 387,524$ 414,709$ 62,114$ 4,964,789$

CAPITAL OUTLAY FUNDS



Budget

Fund No. : 23 41 42 43 45 49

RDA

Successor

Agency

Community

Facilities

District

2006-1

Riverview Point

Assessment

District

Riverview

Point Bond

Reserve

Summerset

Improvement

Community

Facilities

District 2004-

1

Total Fiduciary

Funds

Est. Cash Balance 6/30/16 -$ 1,018,428$ 231,351$ 45,965$ 154,120$ 622,805$ 2,072,669$

Revenues:

Taxes - 1,035,600 149,200 - - 1,147,300 2,332,100

Licenses and Permits - - - - - - -

Fines, Forfeitures and Penalties - - - - - - -

Use of Money and Property - 2,100 500 200 500 900 4,200

Intergovernmental Revenues - - - - - - -

Charges for Services - - - - - - -

Other Revenue - - - - - - -

Total Revenues - 1,037,700 149,700 200 500 1,148,200 2,336,300

Operating Transfers In (Out) - - - - - - -

Less Reserved Fund Balance - - - - - - -

Total Available Resources - 2,056,128 381,051 46,165 154,620 1,771,005 4,408,969

Expenditures

Salaries & Benefits - 2,700 2,700 - - 2,700 8,100

Insurance - - - - - - -

Professional Services - 19,900 7,500 - - 25,200 52,600

Contract Services - - - - - - -

Lease/Rent Expense - - - - - - -

Maintenance & Repair - - - - - - -

Supplies & Materials - - - - - - -

Training, Conferences & Meetings - - - - - - -

Utilities - - - - - - -

Debt Service Expense - 1,003,000 139,300 - - 1,102,600 2,244,900

Misc. Expense - - - - - - -

Total Expenditures - 1,025,600 149,500 - - 1,130,500 2,305,600

Transfer Out to Other Funds - - - - - - -

Transfer Out to Reserve Funds - - - - - - -

CIP - - - - - - -

Total Use of Resources - 1,025,600 149,500 - - 1,130,500 2,305,600

Annual Surplus (Shortfall) - 12,100 200 200 500 17,700 30,700

Est. Cash Balance 6/30/17 -$ 1,030,528$ 231,551$ 46,165$ 154,620$ 640,505$ 2,103,369$

FIDUCIARY FUNDS


city of rio vista final budget for the fiscal years july ... · municipal airport beach drive sewer...

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